Application of the revised accounting standard for tax-effect accounting
First written in FY2019-Q1. 1 of 2 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
The filing reiterates that the amended accounting standard for tax-effect accounting and other changes were applied from the beginning of the first quarter of the current consolidated accounting period, changing the presentation classification of deferred tax assets and liabilities. - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the consolidated fiscal year, and present deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The company applied the amended accounting standard for tax-effect accounting and other changes from the beginning of the current consolidated accounting period, changing the presentation classification of deferred tax assets and liabilities.